Activity-based costing for economic value added®

被引：0
|
作者：
Anctil R.M. [1 ]
Jordan J.S. [2 ,3 ]
Mukherji A. [3 ]
机构：
[1] Haas School of Business, University of California, Berkeley
[2] Department of Economics, Carlson School of Management, University of Minnesota
[3] Carlson School of Management, University of Minnesota
来源：
Review of Accounting Studies | 1998年 / 2卷 / 3期
关键词：
Decision Maker; Public Finance; Activity Manager; Cost System; Equipment Cost;
D O I：
10.1023/A:1018317230647
中图分类号：
学科分类号：
摘要：
Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multi-activity firm in which the cost system allocates plant and equipment cost to products using a formula that includes the interest charge. The budget system we design enables decision makers to identify RI-improving opportunities for outsourcing and dropping unprofitable products. The budget system also has the "open-architecture" property that additional informal communication among activity managers can only serve to increase RI. © 1998 Kluwer Academic Publishers,.
引用
收藏
页码：231 / 264
页数：33
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